Vastram India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 6682/DEL/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6488 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-02-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 17-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEDOBANI CHAUDHARY
• Keywords: Opportunity of being heard

Judgement Text

I.T.A .NO.-6682/DEL/2015 VASTRAM INDIA PVT.LTD. VS DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-6682/DEL/2015 (ASSESSMENT YEAR-2005-06) VASTRAM INDIA PVT.LTD., 411, 4 TH FLOOR, R.D.CHAMBERS, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI-110005. PAN-AABCV1016B ( APPELLANT) VS DCIT, CIRCLE-17(1), NEW DELHI. (RESPONDENT) ASSESSEE BY SH.AKSHAT JAIN & SH. RAJAT JAIN, C.A REVENUE BY SMT. BEDOBANI CHAUDHARY, SR. DR DATE OF HEARING 07 . 02 .201 7 DATE OF PRONOUNCEMENT 09 . 0 3 .201 7 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 10.03.2015 OF CIT(A)-9, NEW DELHI PERTA INING TO 2005-06 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING, LD.AR INVITING ATTENTION TO GROUND NO.5 RAISED IN THE PRESENT APPEAL, SUBMITTED THAT THE IM PUGNED ORDER MAY BE SET ASIDE SO AS TO AFFORD THE ASSESSEE AN OPPORTUNITY OF BEING HEARD A S THE GROUNDS RAISED BY THE ASSESSEE HAVE BEEN DISMISSED BY THE CIT(A) IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE. INVITING ATTENTION TO THE IMPUGNED ORDER IT WAS SUBMITTED THAT VARIOUS NOTICES ARE STATED TO HAVE BEEN SENT TO THE ASSESSEE, HOWEVER O N THE INSTRUCTIONS OF THE ASSESSEE, HE HAS BEEN ASKED TO MAKE A STATEMENT THAT NOT ONE TH ESE HAVE BEEN RECEIVED BY THE ASSESSEE. ON QUERY, IT WAS CLARIFIED THAT THERE IS NO CHANGE IN THE ADDRESS AVAILABLE ON RECORD. SINCE THE ORDER HAS BEEN PASSED EX-PARTE W ITHOUT HEARING THE ASSESSEE, THE PRAYER FOR REMAND IT WAS REQUESTED MAY BE ALLOWED. 2. LD. SR.DR CONSIDERING THE FACT THAT THE ORDER HA S BEEN PASSED EX-PARTE DID NOT OBJECT TO THE REQUEST FOR REMAND. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ISSUES LEADING TO THE ADDITION OF RS.12,53,572/- ON MERITS AS WELL AS ON THE JURISDICTION WERE CHALLENGED IN APPEAL BEFORE THE C IT(A). THE CIT(A) AFTER AFFORDING VARIOUS OPPORTUNITIES TO THE ASSESSEE NOTED THAT THE SPECIF IC NOTICES SENT THROUGH SPEED POST AS PER THE INDIA POST WEBSITE SHOWED DELIVERY OF THE N OTICES IN THE ABSENCE OF ANY REPRESENTATION RELYING UPON THE DECISION OF CIT VS YAMU INDUSTRIES [2008] 306 ITR 309 (DELHI) CONCLUDED THAT THE ADDITION MADE WAS TO BE SUSTAINE D. THE LD.AR HAS CLARIFIED THAT BEFORE THE AO, THE ASSESSEE WAS INITIALLY REPRESENT ED BY SH.D.C.GUPTA, CA AND ON THE LAST DATE OF HEARING BY ANOTHER COUNSEL. IT WAS SUBMITT ED THAT HE WAS NOT AWARE AS TO WHO PAGE 2 OF 2 I.T.A .NO.-6682/DEL/2015 VASTRAM INDIA PVT.LTD. VS DCIT REPRESENTED THE ASSESSEE BEFORE THE CIT(A). HOWEVE R, HIS INSTRUCTIONS WERE THAT NO NOTICE FOR ANY OF THE SPECIFIC DATES OF HEARING HAVE BEEN RECEIVED BY THE ASSESSEE AND THE PRAYER FOR OPPORTUNITY OF BEING HEARD WAS THUS MADE. ACCE PTING THE ORAL UNDERTAKING OF THE LD.AR THE IMPUGNED ORDER IN THE INTERESTS OF JUSTICE IS S ET ASIDE AND THE ISSUES ARE RESTORED BACK TO THE FILE OF THE CIT(A). IT IS HOPED THAT THE OP PORTUNITY SO PROVIDED IS USED BY THE ASSESSEE BY FULLY PARTICIPATING IN THE PROCEEDINGS BEFORE THE CIT(A) AND THE OPPORTUNITY PROVIDED IN GOOD FAITH IS NOT ABUSED. IN THE EVENT UALITY OF FAILURE TO PARTICIPATE IN THE PROCEEDINGS, IT IS MADE CLEAR THAT THE LD.CIT(A) WO ULD BE AT LIBERTY TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW ON THE BASIS OF MATERI AL AVAILABLE ON RECORD. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09 TH OF MARCH 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI